Homeschool Learning Resources at CafeGenius



Interest Rates

Time Value of Money

  • Annuities - Present Value and Future Value: Annuities are defined as a stream of payments made over time. Use this tutorial to learn how to solve present and future value of annuity problems with financial calculators or spreadsheet functions.
  • Calculating Future Value: Future value is a term given to the amount of money we would have at some point in the future, based on what happens between now and then. Use this tutorial to learn how to calculate the future value of an annuity given the present value, periodic interest rate, and number of periods.
  • Compound Interest: Calculating compound interest to determine the time value of money is easy. Learn how to find the interest using present value, number of compounding periods, and interest rate. Use your own values for an added bonus!
  • Compound Interest Made Simple: Compound interest is the method of finding interest where interest is charged on the principal as well as the interest already accumulated. Review a simpler method for finding compound interest with this tutorial.
  • Compound Interest: Bottomless Worksheet: Use this Bottomless Worksheet to get endless practice on Time Value of Money calculations of compound interest from the principal (or present value), number of periods, and interest rate. Ten new problems to solve, a printed copy, and an answer sheet are all only a click away.
  • Discounting Future Value: Discounting the future value is the process of figuring out what that future value is in present-day money. Use this tutorial to learn how to calculate the discounted future value given the future value, periodic interest rate, and number of periods.
  • Present Value: This Flash tutorial walks you through the steps to calculate present value from the future value, interest rate, and number of maturity periods. You can enter your own values, too. Understanding discounting of future values to determine present value is a key concept in understanding the time value of money. The formula for calculating present value is shown here step by step.
  • Present Value: Bottomless Worksheet: Get endless time value of money, discounting to find present value, practice problems with this Bottomless Worksheet. Calculate present value from future value, number of periods, and interest rate. At a button-click it creates ten more problems for you to solve, complete with printed copy and answer sheet.
  • Rule of 78: The Rule of 78 is a method of allocating interest charges for the life of a loan. Learn how the Rule of 78s works in this tutorial.
  • Simple Interest: Calculating simple interest is a snap with this Formula Solver. Learn how to find the interest using the principal, number of interest periods, and interest rate. Use your own values to check your homework!
  • Simple Interest: Bottomless Worksheet: With this Bottomless Worksheet you can get endless practice on calculating simple interest from the principal amount, number of periods, and interest rate. A printed copy, answer sheet, and another ten problems are all just a button-click away.

Financial Statements

  • Balance Sheet: Learn about the structure and contents of a balance sheet by examining one for the fictitious company Bogus Manufacturing, Inc.
  • Balance Sheet: Quiz: Study balance sheet terms like assets, depreciation, goodwill, and more with this fun quiz.
  • Cash Flow: Learn about the structure and contents of a statement of cash flows by examining one for the fictitious company Bogus Manufacturing, Inc.
  • Cash Flow: Quiz: Study terms from the cash flow statement like net cash, prepaid expenses, payment of dividends, and more with this fun quiz.
  • Income Statement, Multi-Step: Learn about the structure and contents of a multi-step income statement by examining one for the fictitious company Bogus Manufacturing, Inc.
  • Income Statement, Single Step: Learn about the structure and contents of a single-step income statement by examining one for the fictitious company Bogus Manufacturing, Inc.
  • Overview of Financial Statements: After preparing your adjusted trial balance, the next step in the accounting cycle is to prepare your financial statements. Learn about the balance sheet, income statement, statement of cash flow, and retained earnings statement in this tutorial.
  • Retained Earnings: Learn about the structure and contents of a statement of retained earnings by examining one for the fictitious company Bogus Manufacturing, Inc.

Basic Statistics

  • Debt Ratio: The debt ratio indicates how much of a company's assets are provided through debt. This is the proportion of funding that is provided by creditors. This interactive tutorial walks you through the calculations, including where Total Assets and Total Liabilities are on the Balance Sheet.
  • Debt to Equity Ratio: The debt to equity ratio indicates how much of a company's financing is provided through debt as compared to equity. This interactive tutorial walks you through the calculations, including where Total Assets and Total Liabilities are on the Balance Sheet.
  • EBITDA Coverage: The EBITDA coverage ratio shows if earnings are able to satisfy all financial obligations including leases and principal payments. (EBITDA is short for earnings before interest, taxes, depreciation, and amortization.) This interactive tutorial walks you through the calculations, including where to find the numbers on the financial statements.
  • Equity Multiplier: The equity multiplier ratio is the factor by which assets grew from the use of debt. This interactive tutorial walks you through the calculations, including where to find the numbers on the financial statements.
  • Study Sheet of Debt Management Ratios: Learn about Debt Ratio, Debt to Equity Ratio, EBITDA Coverage Ratio, Equity Multiplier, and TIE Ratio with this printable Smartacus Study Sheet.
  • TIE Ratio: The TIE Ratio shows the ability to pay interest charges out of earnings. (TIE stands for times interest earned.) This interactive tutorial walks you through the calculations, including where to find the numbers on the financial statements.